2016 (12) TMI 300

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....that appeal of the assessee is time barred by 208 days. In order to explain the delay, the assessee has filed an application for condonation of delay, and also filed his affidavit. 4. With the assistance of the ld.representative, I have gone through the affidavit. It is pleaded in the affidavit that in response to the notice under section 143(2) of the Income Tax Act, 1961, he has authorized Shri K.B. Patel advocate for appearing on behalf of him before the AO. Somehow, the ld.counsel did not appear after taking adjournment and assessment order was passed ex parte. It is also pleaded that notice was issued on 2.11.2011. Assessment order was passed on 14.12.2011. There was a very short span of time between notice and passing of the assess....

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....there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in the section has also been used identically in sub-section 3 of section 249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. I may make reference to the following observations of the Hon'ble Supreme court from the dec....

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....nan Vs. M. Krishnamurthy (supra). It reads as under: "Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of limitation fixes a life-span for such legal remedy for the redress of the legal injury so suffered. Time is precious and the wasted time would never revisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequentia....

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....xplanation. While condoning delay the Could should not forget the opposite party altogether. It must be borne in mind that he is a looser and he too would have incurred quiet a large litigation expenses. It would be a salutary guideline that when courts condone the delay due to laches on the part of the applicant the court shall compensate the opposite party for his loss." I do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice to say that the Hon'ble Courts are unanimous in their approach to propound that whenever the reasons assigned by an applicant for explaining the delay, then such reasons are to be construed with a justice oriented approach. 7. In the light of the above, ....